2021 (7) TMI 1379 - HC - GST

Demand of Service Tax - royalty payable under the Rajasthan Minor Mineral Concession Rules, 2017 - HELD THAT - Division Bench of this Court in the case of UDAIPUR CHAMBERS OF COMMERCE AND INDUSTRY VERSUS THE UNION OF INDIA, THE SUPERINTENDENT, CENTRAL EXCISE AND OTHERS 2017 (10) TMI 975 - RAJASTHAN HIGH COURT wherein a batch of cases where similar challenges have been made, ultimately were dismissed by the Division Bench of Principal Seat, Jodhpur. This Division Bench of this Court has already rejected the writ application on the similar challenge - petition dismissed.

Summary

Issues:
Challenge to demand of Service Tax on royalty payable under Rajasthan Minor Mineral Concession Rules, 2017.

Analysis:
The judgment delivered by the High Court of Rajasthan addressed the issue of quashing the demand of Service Tax on royalty payable under the Rajasthan Minor Mineral Concession Rules, 2017. The petitioners sought relief through a writ application. The learned counsel for the petitioners highlighted a previous judgment by a Division Bench of the same court in a similar case. The Division Bench had dismissed a batch of cases with similar challenges in a judgment dated 24.10.2017. The counsel informed the court that the said judgment was being challenged in the Honorable Apex Court, with certain interim orders passed. Despite this, the court, considering the rejection of the writ application by the Division Bench in the previous case, had no choice but to follow the precedent and dismiss the present writ petition. Therefore, the court dismissed the writ petition based on the previous judgment's decision, maintaining consistency in its rulings.